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 IRC New USSGL Accounts – General Fund “Other Liabilities/ Other Assets” (Effective Fiscal YAccount Title: Other Liabilities Without Related Budgetary Obligations - General Fund of the U.S. GoverAccount Number: 299010 Normal Balance: Credit Definition: Other liabilities not otherwise classified, for which there is not a related budgetary obligation. This a

General Fund of the U.S. Government use only. This account does not close at year-end. Justification: The new 299010 account reduces complexity within the Balance Sheet and Reclassified Balance S

differentiating the reporting of the General Fund of the U.S. from other agencies. Currently, the Balance Sheet li

liabilities (RC 30) (Note 17)” includes two USSGL crosswalk line references to USSGL 299000 “Other LiabilitiBudgetary Obligations.” Account Title: Reductions of Other Liabilities - General Fund of the U.S. Government

Account Number: 299110Normal Balance: Credit Definition: Other liabilities of reductions where there is not a related budgetary obligation. Use while awaiting a for a reduction (i.e., rescission, across-the-board reduction, and sequestration). This account is for the General FuGovernment use only. The warrant must be issued by year-end. This account does not close at year-end. Justification: The new 299110 account reduces complexity within the Balance Sheet and Reclassified Balance Sdifferentiating the reporting of the General Fund of the U.S. from other agencies. Currently, the Balance Sheet liliabilities (RC 30) (Note 17)” includes two USSGL crosswalk line references to USSGL 299100 “Other LiabilitiAccount Title: Other Assets - General Fund of the U.S. Government Account Number: 199010 Normal Balance: Debit Definition: Other assets of the General Fund of the U.S. Government not otherwise classified above. This accouFund of the U.S. Government use only. This account does not close at year-end.

Justification: The new 199010 account reduces complexity within the Balance Sheet and Reclassified Balance S

differentiating the reporting of the General Fund of the U.S. from other agencies. Currently, the Balance Sheet li(RC 30)” includes two USSGL crosswalk line references to USSGL 199000 “Other Assets.” 
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 IRC Attribute Table Impacts

USSGL USSGL Account Title Antic. Budg/ 

Prop

Norm 

Bal

Begin 

/End

Debit/ 

Credit

Auth 

Type Code

299010 

Other Liabilities Without Related Budgetary Obligations - General Fund of the U.S. Government 

N P C B/E D/C 

299000 Other Liabilities Without Related Budgetary Obligations N P C B/E D/C 299110 Reductions of Other Liabilities - General Fund of the U.S. Government N P C E D/C 299100 Other Liabilities - Reductions N P C E D/C 199010 Other Assets - General Fund of the U.S. Government N P D E D/C 199000 Other Assets N P D E D/C 

USSGL BEA 

Cat

Borrow 

Source

Budgetary

Impact 

Indicator

Cohort 

Yr

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Non Fed

Trading 

Ptnr

Tra

Ptnr 

299010 F ### /#299000 F/N/G/Z ### /#299110 F ### /#299100 F/G ### /#199010 F ### /#199000 F/G/N ### /#
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 IRC Financial Statement Crosswalk Impacts (FY 2021) 

USSGL Program Rpt Cat Reimb Flag Year of BA Reduction Type Fund Type Reporting Type 

Code

299010 GA U 299000 CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U 299110 GA U 299100 EC/EG/EM/EP/ER/ES/ET/GA/TR E/F/U 199010 GA U 199000 CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U 

 USSGL  Account

Balance 

Sheet

 Net 

Cost

Net 

Position

Custodial 

Activity

Reclassified 

Balance 

Sheet

Reclassified 

Net Cost 

Reclassified 

Net 

Position

 299010 Line 19 N/A N/A N/A Line 7.14 N/A N/A  299110 Line 19 N/A N/A N/A Line 7.14 N/A N/A  199010 Line 5 N/A N/A N/A Line 3.13 N/A N/A 
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 IRC Data Validations (FY 2021):  No. 37: Pd 12 Zero Balance Validation (The Dollar Amount for specific USSGL accounts must be $0 in peri

299100

 No. 56 USSGL 199000 and Federal Non Federal Indicator "G" limited to certain Agencies. (Use of USSGL 1

Non Federal Indicator "G" limited to certain agencies.) Applies to 199010

Data Edits (FY 2021):  No. 4: Fund Resources Equals Fund Equities (The sum of USSGL accounts that comprise Fund Resources m

USSGL accounts that constitute Fund Equities.) Applies to 299100

 No. 22: Beginning Proprietary Account Balance (The sum of the beginning balances for the proprietary USS

equal zero for each reported TAS.) Applies to 299010

 No. 23: Ending Proprietary Account Balance (The sum of the pre-closing ending balances for the proprietary 

must equal zero for each reported TAS.) Applies to 299010, 299110, & 199010

Transaction Code Impacts (FY 2021):  D148 Adds 299010 as a Credit entry to accrue the transfer-out of a downward reestimate to a General Fund 

 D308 Adds 299010 as a Credit entry to record a prior-period adjustment that reduces the value of a liability.  D312 Adds 299010 as a Credit entry to record a prior-period adjustment that increases the value of a prior-y